7 LHDN e-Filing Mistakes to Avoid in 2026 and 2027
Common Form BE and Form B e-Filing mistakes, with the real deadlines, penalties and record rules for YA 2025 (filed 2026) and YA 2026 (filed 2027).
- e-filing
- tax mistakes
- LHDN
- Form BE
- YA 2026
The most costly e-Filing mistakes are filing after the grace period (15 May for Form BE, 15 July for Form B), paying the balance late (a 10% increase), leaving out side income, claiming reliefs without receipts, and entering the wrong bank account for your refund. LHDN expects you to keep receipts for seven years after the year you file.
YA 2025 returns were filed in 2026. YA 2026 returns are filed in 2027, and e-Filing usually opens on 1 March.
Mistake 1: Missing the deadline and the grace period
The answer: for YA 2025, Form BE (no business income) was due 30 April 2026 and Form B (business income) 30 June 2026. e-Filing gets a 15-day grace period, to 15 May and 15 July, according to LHDN's 2026 filing programme.
The grace period is not an extension. The programme's own example: a Form e-BE filed on 16 May 2026 is treated as late from 1 May 2026, and a penalty applies under section 112(3) of the Income Tax Act 1967. Not filing at all can lead to a fine of RM200 to RM20,000, up to six months' jail, or both (LHDN offences and penalties).
| Return | YA 2025 (filed 2026) | YA 2026 (filed 2027, projected) |
|---|---|---|
| e-Filing opens | 1 March 2026 | 1 March 2027 |
| Form BE due | 30 April 2026 | 30 April 2027 |
| Form BE e-Filing grace period ends | 15 May 2026 | 15 May 2027 |
| Form B due | 30 June 2026 | 30 June 2027 |
| Form B e-Filing grace period ends | 15 July 2026 | 15 July 2027 |
The 2027 dates follow the pattern of LHDN's 2026 programme until LHDN publishes the 2027 one. Check our tax deadline page for updates.
Mistake 2: Paying the balance of tax late
The answer: if your PCB did not cover your full tax, pay the balance by the same deadline. Paying late adds 10% to the tax owed under section 103(3) (LHDN offences and penalties). The 15-day e-Filing grace period also applies to payment of the balance.
Mistake 3: Leaving out income
The answer: declare all taxable income, not just your salary. LHDN's records include employer data (PCB and Form EA), so missing income is easy to spot.
Income people often leave out:
- Freelance, part-time or gig income
- Rental income
- Director's fees
- Dividend income above RM100,000 a year, which from YA 2025 is taxed at 2% under the dividend tax (see Form BE notes, item B2)
If you are unsure whether something is taxable, check before filing rather than leaving it out.
Mistake 4: Claiming reliefs without proof
The answer: only claim what you can prove. LHDN's Form BE notes say receipts and supporting documents must be kept for seven years after the end of the year you file the return, for inspection if required.
Keep the actual receipt or invoice, not only a card statement, because the receipt shows what you bought.
Mistake 5: Claiming the same expense twice
The answer: each receipt supports one relief, claimed by one person.
Common double claims:
- A laptop under both lifestyle relief and as a business expense on Form B
- Gym fees under lifestyle (G9) instead of sports (G10), or under both
- Child-related costs claimed by both parents when assessed separately
- Life insurance counted in both the RM3,000 life insurance limit and the RM4,000 education and medical insurance relief
Mistake 6: Using last year's relief caps
The answer: check the caps for the year you are filing. Several changed for YA 2025 and again for YA 2026.
| Relief | YA 2024 | YA 2025 | YA 2026 |
|---|---|---|---|
| Disabled individual | RM6,000 | RM7,000 | RM7,000 |
| Disabled spouse | RM5,000 | RM6,000 | RM6,000 |
| Education and medical insurance | RM3,000 | RM4,000 | RM4,000 |
| Child learning-disability treatment (inside medical RM10,000) | RM6,000 | RM6,000 | RM10,000 |
| Tourist attraction and cultural admission | None | None | RM1,000 |
Figures from LHDN's tax relief page and the 2026 PCB specification. Budget 2027 changes (such as individual relief rising to RM12,000) are proposals from YA 2027 and don't apply to these returns. The full YA 2026 relief list has every cap.
Mistake 7: Wrong bank account for the refund
The answer: check the bank account in your MyTax profile before you submit. LHDN pays refunds into the bank account on your file, so a closed account or wrong number delays the money.
LHDN aims to process refunds within 30 working days of an e-Filed return (LHDN refund page), if the return is complete and needs no further review. You can check the account recorded against your tax file in e-Lejar on MyTax.
Pre-filing checklist
- Form EA from your employer (employers must issue it by the end of February)
- Income from every source, including side and rental income
- Receipts sorted by relief, totals within each cap for the year you are filing
- Bank account in your name and correct in MyTax
- Balance of tax (if any) paid by the deadline
What if I find a mistake after filing?
You can amend. For under-claimed reliefs or over-reported income, MyTax has an online amendment for Form BE. If the correction increases your tax, submit an amended return (Borang Nyata Terpinda) within six months of the original due date. Contact the LHDN branch handling your file if you are unsure which applies.
Get your relief totals ready before you file
CukaiMax keeps your receipts in one place and tracks each relief against its cap on the free plan. The Personal plan adds a tax-summary PDF and CSV export you can work from when filling in e-Filing. Start on the free plan.
Sources
- LHDN: Return Form (RF) filing programme for 2026
- LHDN: Offences, fines and penalties
- LHDN: Form BE explanatory notes (YA 2025)
- LHDN: Tax relief for resident individuals
- LHDN: Specification for MTD computerised calculation 2026
- LHDN: Tax overpayment refunds
General information, not tax advice. Check LHDN's guidance or a licensed tax agent for your situation.